How to Register for Florida Reemployment Tax

If you are hiring employees in Florida, one of your first obligations is registering for Reemployment Tax — Florida's version of state unemployment insurance (SUI). Unlike most states that call it "unemployment tax," Florida uses the term "reemployment tax" to emphasize the program's goal of getting workers back into jobs. Registration is done through the Florida Department of Revenue at floridarevenue.com, and once you meet the wage or employment thresholds, you are required to register, file quarterly reports, and pay tax on your employees' wages.

When Registration Is Required

Not every Florida business needs to register for Reemployment Tax immediately. Your obligation to register is triggered when you meet specific wage or employment thresholds. These thresholds differ depending on the type of employer you are.

Most Employers (Commercial / Industrial)

For the majority of Florida businesses, you must register for Reemployment Tax when either of the following conditions is met:

• Wage threshold: You pay $1,500 or more in total wages during any single calendar quarter (January–March, April–June, July–September, or October–December).
• Employment threshold: You have one or more employees for at least some portion of a day during 20 or more different calendar weeks within a calendar year. The 20 weeks do not need to be consecutive.

If you meet either threshold, you become a "liable employer" and must register with the Florida Department of Revenue. In practice, most businesses with even a single part-time employee will hit one of these triggers within their first year of operations.

Agricultural Employers

Agricultural employers have different, higher thresholds. You must register if:

• You pay $10,000 or more in cash wages for agricultural labor during any calendar quarter, or
• You employ five or more workers for at least some portion of a day during 20 or more different calendar weeks in a calendar year.

These elevated thresholds reflect the seasonal nature of agricultural work in Florida. However, once either threshold is met, the filing and payment obligations are the same as for any other employer.

Domestic (Household) Employers

If you employ domestic workers — such as nannies, housekeepers, or private home health aides — you must register when you pay $1,000 or more in cash wages in any calendar quarter for domestic service in a private home.

How to Register (Step-by-Step)

Registration for Florida Reemployment Tax is handled entirely through the Florida Department of Revenue. Here is the step-by-step process:

Step 1: Gather Your Information

Before you begin the registration process, collect the following:

• Your Federal Employer Identification Number (EIN) from the IRS
• Your business legal name, trade name (DBA), and physical address
• Business entity type (LLC, corporation, sole proprietorship, partnership, etc.)
• Date you first paid wages or expect to pay wages in Florida
• North American Industry Classification System (NAICS) code for your business
• Owner, officer, or partner information (names, Social Security numbers, titles)
• Number of employees and estimated quarterly payroll

Step 2: Go to floridarevenue.com

Visit the Florida Department of Revenue website at floridarevenue.com. Navigate to the business registration section. The Department provides an online registration portal where you can register for Reemployment Tax along with other applicable Florida taxes (such as sales tax, if needed).

Step 3: Complete the Online Application

The online application will ask for all of the information you gathered in Step 1. You will need to specify:

• The type of employer you are (commercial, agricultural, or domestic)
• The date you became liable (the quarter in which you first met the wage or employment threshold)
• Details about your business ownership and organizational structure

Step 4: Submit and Receive Confirmation

After submitting your application, the Florida Department of Revenue will process your registration and assign you a Florida Reemployment Tax (RT) account number. You will also receive your initial tax rate. Processing times vary, but most online registrations are processed within a few business days.

Step 5: Set Up Online Filing Access

Once you have your RT account number, register for the Department of Revenue's online filing system. This allows you to file your quarterly RT-6 reports and make tax payments electronically — which is the most efficient way to stay compliant.

Your RT Account Number

After your registration is approved, the Florida Department of Revenue will issue you a Reemployment Tax account number. This is your unique identifier for all reemployment tax filings and payments in the state of Florida.

Your RT account number is used on:

• All quarterly RT-6 reports
• Tax payments to the Department of Revenue
• Correspondence with the Department regarding your reemployment tax account
• Any wage and tax verification requests from the state

Keep your RT account number in a secure location and provide it to your payroll service or accountant. If you use payroll software like Gusto, you will enter this number during your Florida state tax setup so that filings can be submitted on your behalf.

Quarterly RT-6 Filing

Once registered, you must file the Employer's Quarterly Report (Form RT-6) every quarter, even if you paid no wages during the quarter. The RT-6 is how you report your employees' wages and calculate the reemployment tax you owe.

What the RT-6 Includes

Each quarterly RT-6 report requires you to provide:

• Total wages: The gross wages paid to all employees during the quarter
• Excess wages: The portion of each employee's wages that exceeds the taxable wage base for the year (wages above the annual per-employee cap are not taxable)
• Taxable wages: Total wages minus excess wages — this is the amount subject to reemployment tax
• Tax due: Taxable wages multiplied by your assigned tax rate
• Employee details: Each employee's name, Social Security number, and wages paid during the quarter

Filing Methods

You can file Form RT-6 through several methods:

• Online: File through the Florida Department of Revenue website. This is the fastest and most reliable method.
• Payroll software: Most payroll platforms (including Gusto) can file the RT-6 on your behalf once you provide your RT account number and tax rate.
• Paper filing: You can file a paper RT-6, though electronic filing is strongly encouraged and may be required for employers above certain size thresholds.

New Employer Tax Rate

If you are a new employer with no prior experience rating in Florida, your initial Reemployment Tax rate is 2.7%. This rate applies until you have been in the system long enough to establish an experience rating — typically after 10 quarters of being a liable employer. After that, your rate will be adjusted annually based on your claims history. Employers with fewer unemployment claims against their account receive lower rates; those with more claims receive higher rates.

Filing Deadlines

Form RT-6 is due by the last day of the month following the end of each calendar quarter. The four annual deadlines are:

• Q1 (January – March): Due April 30
• Q2 (April – June): Due July 31
• Q3 (July – September): Due October 31
• Q4 (October – December): Due January 31

If the due date falls on a weekend or state holiday, the deadline is extended to the next business day. However, it is best practice to file well before the deadline to avoid any risk of late filing due to technical issues or processing delays.

Penalties

The Florida Department of Revenue takes reemployment tax compliance seriously. Failing to register, file, or pay on time can result in significant penalties:

Late Filing Penalty

If you file Form RT-6 after the due date, a penalty of the greater of $25 or 10% of the tax due is assessed for each late report. This penalty is applied per quarter, so falling behind on multiple quarters compounds the cost quickly.

Late Payment Penalty

If you file on time but fail to pay the tax due by the deadline, interest accrues on the unpaid balance. The Department of Revenue may also assess additional penalties for continued non-payment.

Failure to Register

Employers who meet the liability thresholds but fail to register can face back-assessment of taxes owed, plus penalties and interest dating back to the quarter in which they first became liable. The Department of Revenue actively identifies unregistered employers through cross-referencing federal and state employment records.

Fraud and Misrepresentation

Intentionally misrepresenting wages, employees, or business information to reduce your reemployment tax liability is a serious offense in Florida. This can result in a penalty rate surcharge applied to your account, and in egregious cases, criminal prosecution.

Frequently Asked Questions

Do I need to register if I only have one employee?

Yes. If you have one employee for 20 or more weeks in a calendar year, or if you pay $1,500 or more in wages in any quarter, you must register. There is no minimum employee count exemption for commercial employers.

What is the difference between Reemployment Tax and FUTA?

Reemployment Tax is Florida's state unemployment tax. FUTA (Federal Unemployment Tax Act) is the federal unemployment tax. You must pay both. However, paying your Florida Reemployment Tax on time qualifies you for a credit of up to 5.4% against your FUTA liability, reducing the effective FUTA rate from 6.0% to 0.6%.

Can I register for Reemployment Tax before I start paying wages?

Yes. You can register as soon as you know you will be hiring. Early registration ensures you have your RT account number in hand before you run your first payroll, which simplifies setup with your payroll software or accountant.

What if I close my business or stop hiring?

If you permanently stop paying wages, you should notify the Florida Department of Revenue and request to inactivate your Reemployment Tax account. Until you do this, you are still required to file quarterly RT-6 reports — even if they are zero reports.

Does Florida have a state income tax I need to withhold?

No. Florida does not have a state personal income tax, so you do not need to withhold state income tax from employee paychecks. Reemployment Tax is the primary state-level payroll tax obligation for Florida employers, and it is paid entirely by the employer — not withheld from employees.

How do I find my current Reemployment Tax rate?

The Florida Department of Revenue mails a Tax Rate Notice to each employer at the beginning of the year. You can also view your current rate by logging into your account on the Department of Revenue website. New employers receive the standard rate of 2.7% until they establish an experience rating.